Tax morale drivers: a systematic review

Key Points

• To analyze various factors that influence tax morale through a systematic literature review.
• Conducted a systematic review of existing literature on tax morale.
• Identified and categorized key drivers affecting tax morale.
• Analyzed implications for policy and public administration.
• Identified multiple drivers impacting tax morale, such as trust in government and social norms.
• Highlighted the importance of public services in enhancing tax compliance.
• Provided insights for policymakers to improve tax morale.

Abstract